https://www.taxtmi.com/caselaws?id=204493 Confiscation of seized excisable goods and the fine in lieu of confiscation were held unsustainable where the show cause notice issued after provisional release did not propose confiscation to the person holding the goods on bond; the adjudication could not travel beyond the notice, so the confiscation-related consequences failed. The penalty on the manufacturer was reduced because the duty liability from clandestine removal was accepted, but the original penalty was considered excessive and aligned with the confirmed duty. The penalty on the alleged facilitating concern was upheld on evidence of transport through its invoices and supporting driver statements. en-us Wed, 16 Jun 2010 00:00:00 +0530 Sat, 04 Jun 2011 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204493 Confiscation of seized excisable goods and the fine in lieu of confiscation were held unsustainable where the show cause notice issued after provisional release did not propose confiscation to the person holding the goods on bond; the adjudication could not travel beyond the notice, so the confiscation-related consequences failed. The penalty on the manufacturer was reduced because the duty liability from clandestine removal was accepted, but the original penalty was considered excessive and aligned with the confirmed duty. The penalty on the alleged facilitating concern was upheld on evidence of transport through its invoices and supporting driver statements. Case-Laws Central Excise Wed, 16 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204493